High Court Sets Aside Assessment Orders Due to Violation of Natural Justice u/s 75(4); Personal Hearing Skipped.

Validity of demand notice with assessment order - The sum and substance of Section 75(4) is that a personal hearing shall be granted in all matters prior to finalisation of assessment except where the stand of the assessee is intended to be accepted by the Department. - the officer has grossly erred in proceeding to finalise the impugned assessment in violation of the principles of natural justice. - the impugned orders are set aside - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X